Non-speaking GST assessment orders quashed for ignoring the taxpayer's reply and requiring fresh adjudication on merits.

Assessment orders under section 73 of the Tamil Nadu GST Act and the related Form GST DRC-07 summaries were found unsustainable because the authority did not consider the taxpayer's reply to the prior notice in Form DRC-01A. The orders merely stated that no reply had been filed to the show cause notices and gave no discussion of the defence already raised, showing non-application of mind and denial of proper consideration. The impugned orders were quashed and the matter was remitted for fresh adjudication on merits after considering the reply.

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Issues: Whether the assessment orders under section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 and the consequential summaries in Form GST DRC-07 were liable to be quashed for want of consideration of the petitioner's reply and for being non-speaking orders.

Analysis: The impugned orders recorded that no reply had been filed to the show cause notices, but they did not discuss the petitioner's reply to the prior notice in Form DRC-01A. The absence of any reference to that reply showed non-application of mind and denial of a proper consideration of the defence raised. In such circumstances, the assessment orders could not be sustained and the matter required fresh adjudication on merits.

Conclusion: The impugned orders were quashed and the matter was remitted to the respondents for passing fresh orders on merits after considering the petitioner's reply.

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